The study compared the language instructional delivery system between the nursery schools in rural and urban areas in Osun state. The population consisted of all the nursery school teachers in Osun state. Proportionate random sampling was used to prune down the population. In all 130 nursery school teachers, 68 in urban areas and 62 in rural areas served as respondents of the study selected from 30 nursery schools located in rural and urban areas. A researcher made instrument named Teachers' Questionnaire (TQ) was designed for data collection. The questionnaire was validated before use and the reliability coefficient yielded 0.85 which is significant at 0.05 level of significance. Data were analysed statistically using t-test analysis and percentages. Findings showed that there was no significant difference between the methods adopted for implementing language curriculum in nursery schools located in both rural and urban areas. A significant difference existed between the human resources available in nursery schools located in both rural and urban areas. It was also found out that there was no curriculum for Yorùbá language in most of the nursery schools visited. The study concluded with recommendations for both proprietors of nursery schools in rural and urban areas to improve on their present standard in terms of teaching personnel, instructional resources and teaching/learning process, nursery school teachers and the three-tiers of government.